Maine Revised Statutes Title 36 Sec. 1953 – Tax a debt; recovery; preference
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Terms Used In Maine Revised Statutes Title 36 Sec. 1953
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
The taxes, interest and penalties imposed by chapters 7 and 211 to 225, from the time they are due, are a personal debt of the retailer or user to the State, recoverable in any court of competent jurisdiction in a civil action in the name of the State. [PL 2005, c. 218, §27 (AMD).]
SECTION HISTORY
PL 1979, c. 541, §B46 (AMD). PL 2005, c. 218, §27 (AMD).